转移价格在跨国公司中的作用及其限制——揭开跨国公司巧取豪夺的面纱

转移价格是跨国公司在母公司与子公司、子公司与子公司之间进行内部贸易所采用的价格 ,是人为调高或调低价格来转移利润而采取的重要手段 ,使子公司经营处于“亏损”状态 ,从而使东道国蒙受巨大经济损失。为此 ,各东道国为维护本国的合法权益而采取多种防范和监控措施来限制跨国公司用转移价格来实现其整体总利润额的增加。

The Function of Transfer Price for A Transnational Corporation and Its Restriction

Transfer price is a price practised between the parent company and the daughter company or between two daughter company in the internal business activities within a transnational corporation. It is a major means by which the price is shifted or lowered so as to transfer the profit, thus rendering the daughter company into the state of deficit which brings enormous loss to the host country. Therefore, for the sake of defending the lawful rights and interest of its own, a host country should adopt various supervising and monitoring measures to control the practice of transfer price by transnational corporations.